Poland – compulsory electronic tax filing starting 2015

The Polish Ministry of Finance has published a draft law amending the Personal Income Tax Act and some other laws. The new rules are also intended for the corporate income tax payers. The new law should come into effect from 1 January 2015, subject to final government discussions this September. The draft law provides that effective from the beginning of next year, taxpayers will have to use electronic communication for most of their tax filings, including submission of tax returns and other information.

Electronic tax filings.

The new rules will cover the income earned (or loss sustained) starting from 1 January 2014. The amendment introduces a general rule, whereby all tax filings will have to be made electronically. As for PIT, in accordance with the new law, only a small group of PIT taxpayers (i.e. the employers) and those who are not PIT payers will have the right to submit tax returns on paper – mainly those who have the duty to provide information about or calculate tax for the tax year for fewer than five taxpayers unless the aforesaid is done by an accounting firm. The anticipated changes require companies to introduce solutions for automated preparation and mass mailing of PIT and CIT forms.